CHAPTER 137 SENATE BILL No. 418
      An Act relating to the taxation of motor vehicle fuels; concerning the filing of certain
      reports; providing for a motor fuel tax credit; amending K.S.A. 79-3464c and repealing
      the existing section.

Be it enacted by the Legislature of the State of Kansas:

Section 1. K.S.A. 79-3464c is hereby amended to read as follows: 79-
3464c. On and after January 1, 1996, the director may require a licensed
distributor receiving 250,000 gallons of motor fuel or more in a calendar
month to file by electronic or magnetic media, in a standard format, such
information as prescribed by the director. On and after January 1, 1997,
the director may require a licensed distributor receiving 100,000 gallons
of motor fuel or more in a calendar month to file by electronic or magnetic
media, in a standard format, such information as specified by the director.
On and after July 1, 1997, (a) The director may require a licensed dis-
tributor receiving 50,000 gallons of motor fuel or more in a calendar
month to file by electronic or magnetic media, in a standard format, such
information as specified by the director. A licensed distributor, that can
show just cause, may request a waiver from these requirements.

(b) Any distributor filing information prescribed by the director in
accordance with subsection (a), who continues to file in accordance with
subsection (a), shall be entitled to a onetime tax credit against the motor
fuel tax imposed by article 34 of chapter 79 of the Kansas Statutes An-
notated. Distributors filing in accordance with subsection (a):

(1) On or before July 1, 1999, shall be entitled to an amount equal to
$8,000;

(2) after July 1, 1999, but on or before July 1, 2000, shall be entitled
to an amount equal to $6,400; and

(3) after July 1, 2000, but on or before June 30, 2001, shall be entitled
to an amount equal to $4,000.

(c) Any distributor electing to cease filing in accordance with subsec-
tion (a) within 10 years of the taxable year in which the taxpayer claimed
the credit pursuant to subsection (b), shall be liable to reimburse the state
for the amount of any such credit claimed.

(d) The secretary of revenue shall adopt rules and regulations estab-
lishing the criteria and procedures for claiming the tax credit under sub-
section (b).

Sec. 2. K.S.A. 79-3464c is hereby repealed.

Sec. 3. This act shall take effect and be in force from and after its
publication in the Kansas register.

Approved April 23, 1998

Published in the Kansas Registers April 30, 1998

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